Michigan Compiled Laws
Chapter 205 - Taxation
Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)

186-1973-1 - Chapter 1 (205.701...205.707)

Section 205.701 - Short Title. - Sec. 1. This act shall be known and may be...

Section 205.703 - Definitions. - Sec. 3. As used in this act: (a) "Agency" means...

Section 205.707 - Provisions Effective. - Sec. 7. The provisions of this act are effective nothwithstanding...

186-1973-2 - Chapter 2 (205.721...205.726)

Section 205.721 - Tax Tribunal; Creation; Quasi-Judicial Agency; Appointment, Reappointment, and Terms of Members; Vacancy; Training. - Sec. 21. (1) The tax tribunal is created and is...

Section 205.722 - Tax Tribunal; Qualifications of Members; Oath; Requirements; Prohibitions; Compensation and Expenses; Motion for Disqualification. - Sec. 22. (1) All of the following apply to tribunal...

Section 205.723 - Tax Tribunal; Election and Duties of Chairman. - Sec. 23. Annually, the tribunal shall elect 1 of its...

Section 205.724 - Tax Tribunal; Chief Clerk; Deputy Clerks; Oath; Bond. - Sec. 24. (1) The tribunal shall have 1 chief clerk....

Section 205.725 - Principal Office of Tribunal and Chief Clerk; Accommodations and Equipment; Legal, Technical, and Secretarial Assistance; Restrictions on Clerks or Employees; Salaries and Expenses of Tribunal. - Sec. 25. (1) The principal office of the tribunal and...

Section 205.726 - Appointment of Hearing Officers; Conducting Hearings; Notice of Hearing; Proposed Decision of Hearing Officer or Referee. - Sec. 26. The tribunal may appoint 1 or more hearing...

186-1973-3 - Chapter 3 (205.731...205.737a)

Section 205.731 - Tax Tribunal; Jurisdiction. - Sec. 31. The tribunal has exclusive and original jurisdiction over...

Section 205.732 - Tax Tribunal; Powers. - Sec. 32. The tribunal's powers include, but are not limited...

Section 205.733 - Tax Tribunal; Adoption and Effect of Seal; Process. - Sec. 33. (1) The tribunal shall adopt a seal, which...

Section 205.734 - Hearing and Deciding Proceeding; Location; Accommodations and Equipment; Conducting Business at Public Meeting; Notice. - Sec. 34. (1) One or more members of the tribunal...

Section 205.735 - Applicability Before January 1, 2007; De Novo Proceedings; Jurisdiction in Assessment Disputes; Petition to Invoke Jurisdiction; Service; Appeal of Contested Tax Bill; Amendment of Petition or Answer; Representation. - Sec. 35. (1) The provisions of this section apply to...

Section 205.735a - Applicability After December 31, 2006; De Novo Proceedings; Jurisdiction in Assessment Disputes; Filing of Petition; Amendment of Petition or Answer; Representation; "Designated Delivery Service" Defined. - Sec. 35a. (1) The provisions of this section apply to...

Section 205.736 - Tax Tribunal; Subpoenas; Compliance; Assistance From State and Local Governments. - Sec. 36. (1) Tribunal, upon written request of a party...

Section 205.737 - Determination of Property's Taxable Value; Equalization; Burden of Proof; Joinder of Claims; Motion Fee; Interest; Motion to Amend Petition to Add Subsequent Years; Notice of Hearing; Appeal Without Prior Protest. - Sec. 37. (1) The tribunal shall determine a property's taxable...

Section 205.737a - Extension of Deadline for Filing Certain 2020 Property Tax Appeals. - Sec. 37a. A petitioner shall have until August 31, 2020...

186-1973-4 - Chapter 4 (205.741...205.749)

Section 205.741 - Tax Tribunal; Proceedings Before State Tax Commission or Circuit Court. - Sec. 41. A person or legal entity which, immediately before...

Section 205.743 - Payment of Taxes as Condition to Final Decision; Taxes to Which Section Applicable; Appeal to Which Section Applicable. - Sec. 43. (1) If the date set by law for...

Section 205.744 - Intervention or Impleading. - Sec. 44. (1) Except for petitions filed under chapter 6,...

Section 205.745 - Entering Order or Decision; Appeal. - Sec. 45. An order or decision may be entered by...

Section 205.746 - Evidence; Written Decision; Rules of Privilege; Objection; Official Report of Proceeding; Availability of Writings to Public; Costs for Transcripts. - Sec. 46. (1) In a proceeding before the tribunal all...

Section 205.747 - Mediator; Certification; Application; Rules; Requirements; List; Conflict of Interest; Conditions; Appointment; Report; Use of Statements at Mediation Conference; Confidentiality; Exceptions; Meeting Not Subject to Open Meetings Act... - Sec. 47. (1) A person may apply to the tribunal...

Section 205.749 - Fees; Michigan Tax Tribunal Fund; Creation; Deposit of Fees; Money Remaining in Fund at Close of Fiscal Year; Use. - Sec. 49. (1) The tribunal by rule shall prescribe filing...

186-1973-5 - Chapter 5 (205.751...205.755)

Section 205.751 - Tax Tribunal; Requirements as to Decisions and Opinions; Decision Delaying Collection of Taxes. - Sec. 51. (1) A decision and opinion of the tribunal...

Section 205.752 - Tax Tribunal; Decisions or Orders Final and Conclusive; Copies; Costs. - Sec. 52. (1) A decision or order of the tribunal...

Section 205.753 - Tax Tribunal; Appeal From Final Order or Decision; Record. - Sec. 53. (1) Subject to section 28 of article VI...

Section 205.755 - Correction of Rolls; Collection or Refund of Tax; Commencement of Time Periods. - Sec. 55. (1) Within 20 days after entry of the...

186-1973-6 - Chapter 6 (205.761...205.766)

Section 205.761 - Residential Property and Small Claims Division; Creation; Composition; Duties of Hearing Officers and Referees; Authority to Contract With Other Persons or Referees; Consideration of Proposed Decision. - Sec. 61. (1) A residential property and small claims division...

Section 205.762 - Residential Property and Small Claims Division; Jurisdiction; “Inflation Rate” Defined; Election to Proceed; Exceptions to Proposed Order; Modification; Rehearing; Location of Proceeding; Form for Filing of Residential Property and... - Sec. 62. (1) The residential property and small claims division...

Section 205.762a - Appeal of Final Determination of Claim for Exemption of Principal Residence or Qualified Agricultural Property; Jurisdiction; Filing. - Sec. 62a. (1) The residential property and small claims division...

Section 205.762b - Informal Settlement Conference; Manner; Stipulation for Judgment; Appeal; Section Not Applicable to Claim for Exemption of Principal Residence. - Sec. 62b. (1) Except as otherwise provided in this section,...

Section 205.763 - Appearances. - Sec. 63. A person or legal entity may appear before...

Section 205.764 - Referral of Proceedings; Transfer of Matter for Hearing and Decision; Fees, Costs, and Expenses. - Sec. 64. (1) With the permission of the petitioner-appellant, the...

Section 205.765 - Decision as Precedent; Designation. - Sec. 65. A decision of the division is not a...

Section 205.766 - Repealed. 2008, Act 129, Imd. Eff. May 9, 2008. - Compiler's Notes: The repealed section pertained to evening hearing of...

186-1973-7 - Chapter 7 (205.771...205.779)

Section 205.771 - Provisions Applicable to Matters Pending on Effective Date of Act. - Sec. 71. The following subdivisions are applicable to a matter...

Section 205.772 - Transfer of Books, Records, Documents, Files, Transcripts, Funds, Deposits, and Securities. - Sec. 72. When a matter is decided by a forum...

Section 205.773 - Remands. - Sec. 73. When a matter is decided by a forum...

Section 205.774 - Right to Sue Agency for Refund Abolished; Payments Under Protest Not Required. - Sec. 74. The right to sue any agency for refund...

Section 205.779 - Effective Date; Commencement of New Proceeding; Hearing of New or Transferred Proceeding; Certain Persons or Legal Entities to Proceed Before Tax Tribunal Only; Cases Filed Under Prior Law; Transfer of Certain Cases to Board of Tax... - Sec. 79. (1) This act shall be effective July 1,...